09 June 2021 
Julia Ascott, Employment Taxes Specialist
There were a number of useful updates in HMRC’s June publication of the Employer Bulletin and I’ve summarised below some that caught my eye.
HMRC confirms the taxable benefit charge for returning office equipment, depending on whether the employer or employee purchased the equipment. You may note that in the ‘employee purchased the equipment’ paragraph, additional wording has been added on the right of ownership. There shouldn’t be a taxable benefit if, during coronavirus, employers have reimbursed employees the cost of home office equipment unless “you have specified to your employee that they must transfer ownership to you”.
HMRC has been made aware that some medical providers are making refunds to employers (as services were unavailable). If employers payroll medical benefits, the taxable value may need adjusting via an FPS (with appropriate reductions on the P11D(b)).
HMRC confirm that the risk based approach will continue for the 2021/22 tax year, rather than automatically.
The digital service for adults who don’t have a NI number is open and DWP have also opened their face to face service. Although HMRC warn that there is a backlog so could take up to 16 weeks for applications to be processed.
